When is an Appraisal a 'Qualified Appraisal' for Income Tax Purposes?

摘要

In most situations, a donor who makes a charitable contribution of real estate will require the services of a real estate appraiser. The Treasury Regulations list a number of requirements for the appraisal to constitute a qualified appraisal for income tax purposes. While these rules can be a trap for the unwary, a donor who has knowledge of them can structure the appraisal accordingly.